Variable polarization-dependent-loss source

An optical device including a beam splitter, polarization controller, and beam combiner is described. In some embodiments, the beam splitter and beam combiner are provided in a single element. An incoming light beam is split into two beams with different polarization components. The polarization of one or both of the beams is rotated using one or two polarization controllers such as fiber squeezers. The beams are then combined, so that a portion of each of the beams is provided to an output. The polarization dependent loss of the device can then be controlled by controlling the polarization rotation. In some embodiments, the rotation is dynamically controlled.